Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST (Inv.) is a comprehensive framework aimed at streamlining GST investigations to foster a conducive business environment. It balances enforcement activities with the ease of doing business by introducing clear guidelines for jurisdictional responsibility, approval processes, inter-departmental coordination, and grievance redressal mechanisms.
Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST (Inv.) is a comprehensive framework aimed at streamlining GST investigations to foster a conducive business environment. It balances enforcement activities with the ease of doing business by introducing clear guidelines for jurisdictional responsibility, approval processes, inter-departmental coordination, and grievance redressal mechanisms.
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